{"product_id":"key-ideas-in-tax-law-by-julian-ghosh-kc-9781509950737","title":"Key Ideas in Tax Law","description":"\u003cdiv class=\"book-description\"\u003e\n\u003cp\u003e\u003cstrong\u003eThis book provides a short and clear guide to key ideas which underpin the UK tax code and illustrates the wider political and economic issues students need to know about when studying tax law.\u003c\/strong\u003e Some of these key ideas are controversial and the subject of much discussion and debate.\u003c\/p\u003e\n\n\u003cp\u003eThe book explains the key issues that are of fundamental juristic and philosophical importance and are common to tax codes throughout the world:\u003c\/p\u003e\n\n\u003cp\u003e\u003cem\u003eWhat is a 'tax'?\u003c\/em\u003e\u003c\/p\u003e\n\n\u003cp\u003eIs it different to a civil or criminal penalty? Why does this matter?\u003c\/p\u003e\n\n\u003cp\u003eIs 'taxation' necessarily a public law concept? Does the concept of ‘taxation’ attract constitutional considerations? Why?\u003c\/p\u003e\n\n\u003cp\u003eHow do the answers to these questions play out when courts have to interpret tax provisions?\u003c\/p\u003e\n\n\u003cp\u003eReaders will come away with a clear understanding of the architecture of the UK tax code, despite its (very real) complexity.\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Allen \u0026 Unwin","offers":[{"title":"Default Title","offer_id":47471058878700,"sku":"9781509950737","price":29.99,"currency_code":"NZD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0705\/7784\/8556\/files\/9781509950737-key-ideas-in-tax-law.jpg?v=1775231587","url":"https:\/\/bookhero.co.nz\/products\/key-ideas-in-tax-law-by-julian-ghosh-kc-9781509950737","provider":"Book Hero","version":"1.0","type":"link"}